JARONA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JARONA
Largest movements
- Cash -€24,425
down €24,425 (-45.1%), from €54,198 to €29,773
mainly Contributions, distributions and other (-€33,145) and Receivables within one year (-€16,335)
- Receivables within one year +€16,335
up €16,335 (+52.5%), from €31,137 to €47,472
of which Trade receivables: +€13,994
- Tangible fixed assets -€11,637
down €11,637 (-39.6%), from €29,366 to €17,729
of which Leasing and similar rights: -€15,139
- Reserves -€24,473
down €24,473 (-23.5%), from €104,335 to €79,863
- Trade debts +€10,239
up €10,239 (+65.1%), from €15,717 to €25,957
- Current portion of long-term debt -€7,053
no longer reported in 2025 (was €7,053)
- Tax, wage and social debts +€2,512
up €2,512 (+568%), from €442 to €2,955
- Gross operating margin -€4,294
down €4,294 (-12.5%), from €34,423 to €30,129
- Taxes -€1,163
down €1,163 (-16.7%), from €6,969 to €5,806
- Other operating charges -€916
down €916 (-47.7%), from €1,921 to €1,005
- Depreciation +€743
up €743 (+5.5%), from €13,531 to €14,274
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,701 | €114,974 | -€19,727 | -14.6% |
| Fixed assets | 21/28 | €29,366 | €17,729 | -€11,637 | -39.6% |
| Tangible fixed assets | 22/27 | €29,366 | €17,729 | -€11,637 | -39.6% |
| Plant, machinery and equipment | 23 | €2,331 | €2,029 | -€302 | -13.0% |
| Furniture and vehicles | 24 | €11,896 | €15,700 | +€3,804 | +32.0% |
| Leasing and similar rights | 25 | €15,139 | - | -€15,139 | |
| Current assets | 29/58 | €105,335 | €97,245 | -€8,090 | -7.7% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,137 | €47,472 | +€16,335 | +52.5% |
| Trade receivables | 40 | €20,479 | €34,473 | +€13,994 | +68.3% |
| Other amounts receivable | 41 | €10,658 | €12,999 | +€2,342 | +22.0% |
| Cash at bank and in hand | 54/58 | €54,198 | €29,773 | -€24,425 | -45.1% |
| Total equity and liabilities | 10/49 | €134,701 | €114,974 | -€19,727 | -14.6% |
| Equity | 10/15 | €110,535 | €86,063 | -€24,473 | -22.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €104,335 | €79,863 | -€24,473 | -23.5% |
| Distributable reserves | 133 | €104,335 | €79,863 | -€24,473 | -23.5% |
| Amounts payable | 17/49 | €24,166 | €28,911 | +€4,745 | +19.6% |
| Amounts payable within one year | 42/48 | €24,166 | €28,911 | +€4,745 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €7,053 | - | -€7,053 | |
| Trade debts | 44 | €15,717 | €25,957 | +€10,239 | +65.1% |
| Suppliers | 440/4 | €15,717 | €25,957 | +€10,239 | +65.1% |
| Taxes, remuneration and social security | 45 | €442 | €2,955 | +€2,512 | +568% |
| Taxes | 450/3 | €442 | €2,955 | +€2,512 | +568% |
| Other amounts payable | 47/48 | €954 | - | -€954 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,531 | €14,274 | +€743 | +5.5% |
| Other operating charges | 640/8 | €1,921 | €1,005 | -€916 | -47.7% |
| Gross operating margin | 9900 | €34,423 | €30,129 | -€4,294 | -12.5% |
| Operating profit (loss) | 9901 | €18,971 | €14,850 | -€4,121 | -21.7% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €650 | €377 | -€273 | -42.0% |
| Recurring financial charges | 65 | €650 | €377 | -€273 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €18,321 | €14,477 | -€3,844 | -21.0% |
| Income taxes | 67/77 | €6,969 | €5,806 | -€1,163 | -16.7% |
| Profit (loss) for the period | 9904 | €11,352 | €8,672 | -€2,680 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,352 | €8,672 | -€2,680 | -23.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.